{
  "slug": "social-security",
  "title": "Social Security",
  "description": "Portugal’s 2026 Segurança Social contribution rates: employees (11% + 23.75%), company officers (MOE), the self-employed (21.4%) and their relevant-income base, sole entrepreneurs/EIRL and the contracting-entity levy — each figure dated and sourced to the Código Contributivo.",
  "lastVerified": "2026-09-04",
  "url": "https://www.growinportugal.com/data/social-security",
  "sections": [
    {
      "id": "ss-anchor",
      "heading": "2026 Anchor Value (IAS)",
      "facts": [
        {
          "id": "ss-ias-2026",
          "label": "IAS 2026 (Indexante dos Apoios Sociais)",
          "value": "€537.13 per month",
          "unit": "EUR",
          "legalRef": "Portaria n.º 480-A/2025/1",
          "source": "https://diariodarepublica.pt/dr/detalhe/portaria/480-a-2025-993056222",
          "sourceName": "Diário da República — Portaria n.º 480-A/2025/1 (IAS 2026)",
          "lastVerified": "2026-08-28",
          "reviewCadence": "quarterly",
          "notes": "The IAS is the base reference for several social-security minimum/maximum contribution bases below."
        }
      ]
    },
    {
      "id": "ss-employees",
      "heading": "Employees & Company Officers (Código Contributivo)",
      "facts": [
        {
          "id": "ss-employees-general",
          "label": "Employees — general regime",
          "value": "Worker 11% + employer 23.75% = 34.75% total",
          "unit": "%",
          "legalRef": "Código Contributivo (Lei n.º 110/2009)",
          "source": "https://diariodarepublica.pt/dr/legislacao-consolidada/lei/2009-34514575",
          "sourceName": "Diário da República — Código Contributivo (Lei n.º 110/2009); PwC Guia Fiscal 2026",
          "lastVerified": "2026-08-28",
          "reviewCadence": "quarterly"
        },
        {
          "id": "ss-moe-protected",
          "label": "Company officers (MOE / gerentes) with unemployment protection",
          "value": "Worker 11% + entity 23.75% = 34.75% total (minimum base 1× IAS = €537.13)",
          "unit": "%",
          "legalRef": "Código Contributivo (Lei n.º 110/2009)",
          "source": "https://diariodarepublica.pt/dr/legislacao-consolidada/lei/2009-34514575",
          "sourceName": "Diário da República — Código Contributivo (Lei n.º 110/2009); PwC Guia Fiscal 2026",
          "lastVerified": "2026-08-28",
          "reviewCadence": "quarterly",
          "notes": "Membros de órgãos estatutários (MOE) with unemployment protection. Minimum contribution base is 1× IAS = €537.13 (2026)."
        },
        {
          "id": "ss-moe-other",
          "label": "Company officers (MOE / gerentes) — other (no unemployment protection)",
          "value": "Worker 9.3% + entity 20.3% = 29.6% total",
          "unit": "%",
          "legalRef": "Código Contributivo (Lei n.º 110/2009)",
          "source": "https://diariodarepublica.pt/dr/legislacao-consolidada/lei/2009-34514575",
          "sourceName": "Diário da República — Código Contributivo (Lei n.º 110/2009); PwC Guia Fiscal 2026",
          "lastVerified": "2026-08-28",
          "reviewCadence": "quarterly"
        }
      ]
    },
    {
      "id": "ss-self-employed",
      "heading": "Self-Employed & Sole Entrepreneurs (Código Contributivo)",
      "facts": [
        {
          "id": "ss-self-employed-rate",
          "label": "Self-employed (trabalhador independente) — contribution rate",
          "value": "21.4%",
          "unit": "%",
          "legalRef": "Código Contributivo (Lei n.º 110/2009)",
          "source": "https://diariodarepublica.pt/dr/legislacao-consolidada/lei/2009-34514575",
          "sourceName": "Diário da República — Código Contributivo (Lei n.º 110/2009); PwC Guia Fiscal 2026",
          "lastVerified": "2026-08-28",
          "reviewCadence": "quarterly"
        },
        {
          "id": "ss-self-employed-base",
          "label": "Self-employed — contribution base & relevant-income coefficients",
          "value": "Base = 1/3 of the relevant income of the previous 3 months (declared quarterly, in Apr/Jul/Oct/Jan). Relevant income = 70% of services income / 20% of goods income. The monthly base is capped at 12× IAS and can be adjusted ±25% (in 5% steps) at the quarterly declaration.",
          "unit": "EUR",
          "legalRef": "Código Contributivo (Lei n.º 110/2009): Art. 162.º (coefficients 70%/20%); Art. 151.º-A (quarterly declaration); Art. 163.º n.º 1 (1/3 base) e n.º 5 (12× IAS cap); Art. 164.º (±25% option)",
          "source": "https://diariodarepublica.pt/dr/legislacao-consolidada/lei/2009-34514575-114488779",
          "sourceName": "Diário da República — Código Contributivo (Lei n.º 110/2009); PwC Guia Fiscal 2026",
          "lastVerified": "2026-09-04",
          "reviewCadence": "quarterly",
          "status": "primary-verified",
          "notes": "Coefficients verbatim (Art. 162.º n.º 1): \"a) 70 % do valor total de prestação de serviços; b) 20 % dos rendimentos associados à produção e venda de bens.\" Base verbatim (Art. 163.º n.º 1): \"A base de incidência contributiva mensal corresponde a 1/3 do rendimento relevante apurado em cada período declarativo, produzindo efeitos no próprio mês e nos dois meses seguintes.\" Cap verbatim (Art. 163.º n.º 5): \"A base de incidência contributiva considerada em cada mês tem como limite máximo 12 vezes o valor do IAS.\" Adjustment verbatim (Art. 164.º n.º 1): \"…pode optar pela fixação de um rendimento superior ou inferior até 25 %…\" (in 5% steps, n.º 2). Quarterly declaration in Apr/Jul/Oct/Jan (Art. 151.º-A n.º 3)."
        },
        {
          "id": "ss-eirl",
          "label": "Sole entrepreneurs / EIRL with unemployment protection",
          "value": "25.2%",
          "unit": "%",
          "legalRef": "Código Contributivo (Lei n.º 110/2009)",
          "source": "https://diariodarepublica.pt/dr/legislacao-consolidada/lei/2009-34514575",
          "sourceName": "Diário da República — Código Contributivo (Lei n.º 110/2009); PwC Guia Fiscal 2026",
          "lastVerified": "2026-08-28",
          "reviewCadence": "quarterly",
          "notes": "Empresários em nome individual / titulares de EIRL covered for unemployment."
        },
        {
          "id": "ss-contracting-levy",
          "label": "Contracting-entity levy (entidade contratante)",
          "value": "Where a single client accounts for 50–80% of a self-employed worker’s income: 7%. Where a single client accounts for more than 80%: 10%.",
          "unit": "%",
          "legalRef": "Código Contributivo (Lei n.º 110/2009)",
          "source": "https://diariodarepublica.pt/dr/legislacao-consolidada/lei/2009-34514575",
          "sourceName": "Diário da República — Código Contributivo (Lei n.º 110/2009); PwC Guia Fiscal 2026",
          "lastVerified": "2026-08-28",
          "reviewCadence": "quarterly",
          "notes": "The levy is charged to the contracting entity (not the worker) based on its share of the trabalhador independente’s annual income."
        }
      ]
    },
    {
      "id": "niss-registration",
      "heading": "NISS Registration — Who Needs It & How Foreigners Apply",
      "facts": [
        {
          "id": "nif-what",
          "label": "What the NIF is",
          "value": "The Número de Identificação Fiscal (NIF), also called número de contribuinte, is the 9-digit taxpayer number issued by the Autoridade Tributária e Aduaneira (AT). It is required to work, sign contracts, open a bank account, buy property or a vehicle, or deal with the tax authority. Any person — Portuguese or foreign, resident or non-resident — may hold one.",
          "legalRef": "Decreto-Lei n.º 14/2013 (regime do NIF)",
          "source": "https://www.gov.pt/servicos/pedir-o-numero-de-identificacao-fiscal-para-pessoa-singular",
          "sourceName": "gov.pt — Pedir o Número de Identificação Fiscal (NIF) para pessoa singular",
          "lastVerified": "2026-09-01",
          "reviewCadence": "quarterly",
          "status": "operational-verified",
          "notes": "Distinct from the NISS (Social Security number) and the SNS número de utente. A foreign national resident in Portugal may request all three together — see \"Combined NIF + NISS + SNS request\"."
        },
        {
          "id": "nif-cost",
          "label": "NIF — cost",
          "value": "Requesting the NIF is free of charge. It can be requested in person at a Serviço de Finanças (by appointment), at a Portuguese consulate abroad, or — for those already resident — via the Portal das Finanças.",
          "source": "https://www.gov.pt/servicos/pedir-o-numero-de-identificacao-fiscal-para-pessoa-singular",
          "sourceName": "gov.pt — Pedir o Número de Identificação Fiscal (NIF) para pessoa singular",
          "lastVerified": "2026-09-01",
          "reviewCadence": "quarterly",
          "status": "operational-verified"
        },
        {
          "id": "nif-fiscal-representative",
          "label": "NIF — fiscal representative for non-residents",
          "value": "A taxpayer resident outside the EU / EEA must appoint a Portugal-resident fiscal representative (representante fiscal) when obtaining a NIF. Since Decreto-Lei n.º 44/2022 this obligation is waived where the taxpayer adheres to one of the AT electronic-notification channels (e.g. the single-digital-address service or the Portal das Finanças electronic-notification and citation regime). EU / EEA residents are not required to appoint a representative.",
          "legalRef": "Art. 19.º LGT (red. Decreto-Lei n.º 44/2022)",
          "source": "https://diariodarepublica.pt/dr/legislacao-consolidada/decreto-lei/1998-34438775-185764637",
          "sourceName": "Diário da República — Lei Geral Tributária, Art. 19.º (texto consolidado)",
          "lastVerified": "2026-09-01",
          "reviewCadence": "quarterly",
          "notes": "The e-notification waiver was introduced by Decreto-Lei n.º 44/2022, de 8 de julho (https://diariodarepublica.pt/dr/detalhe/decreto-lei/44-2022-185838981). For non-EU/EEA residents, cancelling adhesion to the e-notification service only takes effect after a fiscal representative has first been designated."
        },
        {
          "id": "niss-what",
          "label": "What the NISS is",
          "value": "The Número de Identificação da Segurança Social (NISS) is the number that lets a person access rights and meet obligations in the Portuguese Social Security system (Segurança Social).",
          "source": "https://www.gov.pt/servicos/pedir-o-numero-de-identificacao-da-seguranca-social-niss-",
          "sourceName": "gov.pt — Pedir o Número de Identificação da Segurança Social (NISS)",
          "lastVerified": "2026-08-28",
          "reviewCadence": "quarterly"
        },
        {
          "id": "niss-who-needs",
          "label": "Who needs a NISS",
          "value": "People who work or make social-security contributions in Portugal — employees, the self-employed (trabalhadores independentes), and members of statutory bodies (membros de órgãos estatutários / MOE). It is required to take up employment or register as self-employed.",
          "source": "https://www.gov.pt/servicos/pedir-o-numero-de-identificacao-da-seguranca-social-niss-",
          "sourceName": "gov.pt — Pedir o Número de Identificação da Segurança Social (NISS)",
          "lastVerified": "2026-08-28",
          "reviewCadence": "quarterly",
          "notes": "The NISS is a work / contributions number, not a healthcare number. Retirees who do not work in Portugal generally do not need a NISS for SNS access — see the \"NISS not required for SNS\" fact."
        },
        {
          "id": "niss-automatic",
          "label": "Automatic assignment (Portuguese citizens & companies)",
          "value": "Portuguese citizens holding a Citizen Card (Cartão de Cidadão) and legal entities (companies) are assigned a NISS automatically and do not apply for it.",
          "source": "https://www.gov.pt/servicos/pedir-o-numero-de-identificacao-da-seguranca-social-niss-",
          "sourceName": "gov.pt — Pedir o Número de Identificação da Segurança Social (NISS)",
          "lastVerified": "2026-08-28",
          "reviewCadence": "quarterly"
        },
        {
          "id": "niss-foreigners-request",
          "label": "How foreigners request a NISS",
          "value": "Foreign nationals request the NISS by completing the form on the Segurança Social portal (online) or at a Segurança Social office. They must present three types of document: identification, proof of work status, and proof of residence authorisation (autorização de residência).",
          "source": "https://www.gov.pt/guias/como-pedir-o-nif-e-o-niss-para-pessoas-estrangeiras-em-portugal",
          "sourceName": "gov.pt — Como pedir o NIF e o NISS para pessoas estrangeiras",
          "lastVerified": "2026-08-28",
          "reviewCadence": "quarterly"
        },
        {
          "id": "niss-employer-route",
          "label": "Employer-reported route",
          "value": "When the request is made by the employer, the employer must first sign an employment contract with the worker and report the employment relationship on Segurança Social Direta (SSD) before the NISS can be assigned.",
          "source": "https://www.seg-social.pt/atribuicao-de-numero-de-identificacao-da-seguranca-social-niss-",
          "sourceName": "Segurança Social — Atribuição do NISS",
          "lastVerified": "2026-08-28",
          "reviewCadence": "quarterly"
        },
        {
          "id": "niss-bundle-option",
          "label": "Combined NIF + NISS + SNS request (convenience)",
          "value": "A foreign national with an address in Portugal may request the NIF (tax number), the NISS (Social Security number) and the SNS número de utente at the same time — an optional convenience, not a required sequence.",
          "source": "https://www.gov.pt/guias/como-pedir-o-nif-e-o-niss-para-pessoas-estrangeiras-em-portugal",
          "sourceName": "gov.pt — Como pedir o NIF e o NISS para pessoas estrangeiras",
          "lastVerified": "2026-08-28",
          "reviewCadence": "quarterly"
        },
        {
          "id": "niss-not-required-for-sns",
          "label": "NISS is NOT required for SNS registration",
          "value": "The NISS is not a prerequisite for the SNS número de utente. SNS registration is based on the residence permit (with the NIF); the NISS is a work / contributions number. Retirees who do not work in Portugal generally do not need a NISS for healthcare.",
          "source": "https://www.gov.pt/guias/como-pedir-o-nif-e-o-niss-para-pessoas-estrangeiras-em-portugal",
          "sourceName": "gov.pt — Como pedir o NIF e o NISS para pessoas estrangeiras",
          "lastVerified": "2026-08-28",
          "reviewCadence": "quarterly",
          "notes": "Cross-referenced with the Healthcare (SNS) dataset (data/gov/health.ts), where the same rule is stated from the SNS side."
        }
      ]
    }
  ]
}